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        Case ID :
        GST - States

        Seeks to amend Notification No. 44/2019 -State Tax, dated the 20th November, 2019 - 73/2019- State Tax - Delhi SGST

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        Electronic filing requirement for GSTR-3B mandates portal submission by the prescribed deadline for November returns. Inserts a proviso into Notification No. 44/2019 requiring electronic furnishing of FORM GSTR-3B for November 2019 through the common portal by a specified deadline; amendment effected by the Commissioner under statutory rulemaking powers and taking effect from the stated commencement date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Electronic filing requirement for GSTR-3B mandates portal submission by the prescribed deadline for November returns.

                                Inserts a proviso into Notification No. 44/2019 requiring electronic furnishing of FORM GSTR-3B for November 2019 through the common portal by a specified deadline; amendment effected by the Commissioner under statutory rulemaking powers and taking effect from the stated commencement date.


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